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V2119-25 ·11 November 2025 ·consulta-vinculante Medium impact
Tax

Vehicle tourism expenses deductible only if exclusively used for economic activity

A computer professional enquires whether the cost of recharging an electric vehicle used for his business can be deducted. The DGT responds that, as it is a tourist vehicle, the expense is only deductible if it is exclusively used for economic activity.

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2025-11-11PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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